Implementing an integrated test facility audit using differential files

Abstract

Integrated test facility is a computer auditing technique whose value has been attested by auditors and researchers alike. However, this technique has several disadvantages. Two of these are cost of the audit procedure and reduced data base integrity for the users. It is shown how the concept of differential files can be used to facilitate an audit by integrated test facility. This new use of differential files can reduce the cost of an audit and allows the auditor to use a wider variety of audit transactions while not violating data base integrity during the audit.